Nonprofit · EIN 56-1923972
CHRISTIAN FRIENDS OF KOREA INC
Tax-exempt · BLACK MTN, NC 28711
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $673,029 | $902,690 | -$229,661 | $2,374,926 | $21,813 | $2,353,113 |
| December 31, 2024 | 990 | $410,884 | $425,141 | -$14,257 | $2,440,884 | $132 | $2,440,752 |
| December 31, 2023 | 990 | $880,779 | $377,197 | $503,582 | $2,284,107 | $132 | $2,283,975 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $354,190
- Program service revenue
- $0
- Investment income
- $121,638
- Net gain from sales of assets
- $18,768
- Other revenue
- $197,201
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $185,143
- Other salaries and wages
- $41,642
- Salaries, compensation and benefits (total)
- $273,370
- Professional fundraising fees
- $0
- Legal fees
- $4,360
- Accounting fees
- $14,608
- Occupancy
- $36,466
- Travel
- $2,552
- Depreciation
- $4,344
- Program services (functional)
- $712,448
- Management and general (functional)
- $136,432
- Fundraising (functional)
- $53,810
Balance sheet and other
- Total assets, start of year
- $2,440,884
- Total assets, end of year
- $2,374,926
- Total liabilities, end of year
- $21,813
- Net assets, end of year
- $2,353,113
- Land, buildings and equipment
- $114,038
- Net assets without donor restrictions
- $1,424,668
- Net assets with donor restrictions
- $928,445
- Gross receipts
- $872,813
- Employees
- 6
- Volunteers
- 13
- Year formed
- 1995
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| HEIDI LINTON | EXECUTIVE DIRECTOR Officer | 40 | $114,108 | $22,411 |
| TERRY SMITH | ASSISTANT TREASURER Officer | 40 | $71,035 | $17,104 |
| STEVE ACETO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN AKERS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| RICK ARMSTRONG | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN CRANE | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| YERI IM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DR MARCIA KILSBY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| THOMAS LINTON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DR EUGENE OH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROB ROBINSON | BOARD CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| SISSEL TOPPLE | ASST SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| LIANA WOLFE DDS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ZBIGNIEW WEGRZYN PHD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Heidi Linton | Executive Director Officer | 40 | $98,252 | $10,537 |
| Terry Smith | Assistant Treasurer Officer | 40 | $72,131 | $6,710 |
| John Akers | Vice president Trustee or director, Officer | 2 | $0 | $0 |
| Rick Armstrong | Board member Trustee or director | 1 | $0 | $0 |
| John Crane | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Yeri Im | Board member Trustee or director | 1 | $0 | $0 |
| Thomas Linton | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Dr Eugene Oh | Board member Trustee or director | 1 | $0 | $0 |
| Kay Rader | Board member Trustee or director | 1 | $0 | $0 |
| Rob Robinson | Board chair Trustee or director, Officer | 2 | $0 | $0 |
| Sissel Topple | Asst Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Liana Wolfe DDS | Board member Trustee or director | 1 | $0 | $0 |
| Steve Aceto | Board member Trustee or director | 1 | $0 | $0 |
| Zbigniew Wegrzyn PHD | Board member Trustee or director | 1 | $0 | $0 |
| Dr Marcia Kilsby | Board member Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Heidi Linton | Executive Director Officer | 30 | $83,199 | $10,686 |
| Terry Smith | Assistant Treasurer Officer | 40 | $67,555 | $9,389 |
| John Akers | Vice president Trustee or director, Officer | 2 | $0 | $0 |
| Rick Armstrong | Board member Trustee or director | 1 | $0 | $0 |
| John Crane | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Yeri Im | Board member Trustee or director | 1 | $0 | $0 |
| Thomas Linton | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Dr Eugene Oh | Board member Trustee or director | 1 | $0 | $0 |
| Kay Rader | Board member Trustee or director | 1 | $0 | $0 |
| Rob Robinson | Board chair Trustee or director, Officer | 2 | $0 | $0 |
| Sissel Topple | Asst Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Liana Wolfe DDS | Board member Trustee or director | 1 | $0 | $0 |
| Steve Aceto | Board member Trustee or director | 1 | $0 | $0 |
| Zbigniew Wegrzyn PHD | Board member Trustee or director | 1 | $0 | $0 |
| Dr Marcia Kilsby | Board member Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 936, BLACK MTN, NC 28711-0936
- In care of
- % CHRISTIAN FRIENDS OF KOREA
- Principal officer (990 for 2025)
- HEIDI LINTON, 120 CHURCH STREET, BLACK MOUNTAIN, NC 28711
- Signed the 990
- HEIDI LINTON, PRESIDENT
- Phone
- (828) 669-2355
- Website
- CFK.ORG
- Return prepared by
- PRAGER METIS CPAS PLLC
Mission
HUMANITARIAN AID TO NORTH KOREA AND MONGOLIA.
Program accomplishments
- PROVIDE MEDICAL/FOOD/HUMANITARIAN SERVICES TO NEEDY NORTH KOREANS AND MONGOLIANS. FUNDS ALSO USED TO PURCHASE/SHIP MEDICAL/DIAGNOSTIC SUPPLIES, FOOD, SUPPLEMENTS, VITAMINS, BLANKETS, HYGIENE/RELIEF/WATER FILTER KITS. FUNDS ALSO USED TO SUPPORT PROGRAM/DELIVERY/MONITORING TRAVEL RELATED TO THE ABOVE SERVICES WHEN BORDERS REOPEN.Expenses $712,448
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 56-1923972
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X90)
- Assets (IRS master file)
- $2,374,926
- Income (IRS master file)
- $872,813
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $673,029 | $902,690 | $2,374,926 | IRS |
| 990 | December 2024 | $410,884 | $425,141 | $2,440,884 | IRS |
| 990 | December 2023 | $880,779 | $377,197 | $2,284,107 | XML |
| 990 | December 2022 | $476,266 | $337,543 | $1,779,607 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 56-1923972).
Questions about CHRISTIAN FRIENDS OF KOREA INC
- What is the EIN of CHRISTIAN FRIENDS OF KOREA INC?
- The employer identification number (EIN) of CHRISTIAN FRIENDS OF KOREA INC is 56-1923972.
- Is CHRISTIAN FRIENDS OF KOREA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to CHRISTIAN FRIENDS OF KOREA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHRISTIAN FRIENDS OF KOREA INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHRISTIAN FRIENDS OF KOREA INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHRISTIAN FRIENDS OF KOREA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CHRISTIAN FRIENDS OF KOREA INC?
- The 990 for the year ended December 31, 2025 names HEIDI LINTON.
- Who are the officers and directors of CHRISTIAN FRIENDS OF KOREA INC?
- The 990 for the year ended December 31, 2025 lists 14 people; 2 received compensation from the organization, the highest $114,108 (HEIDI LINTON, EXECUTIVE DIRECTOR).
- How much revenue does CHRISTIAN FRIENDS OF KOREA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $673,029, expenses of $902,690 and total assets of $2,374,926 at year end.
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